Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and Index

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Division of the Federal Register, the National Archives, 1970 - Administrative law
 

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Page 257 - Safety National Credit Union Administration National Foundation on the Arts and the Humanities National Highway Safety Bureau National Labor Relations Board National Marine Fisheries Service National Mediation Board National Oceanic and Atmospheric Administration National Park Service National Railroad Adjustment Board National Science Foundation Federal Procurement Regulations System National Shipping Authority National Transportation Safety Board Navy Department...
Page 143 - ... to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property.
Page 131 - ... it has been established to the satisfaction of the Secretary or his delegate that such exchange is not in pursuance of a plan having as one of its principal purposes the avoidance of Federal income taxes.
Page 74 - ... (B) Stock of the distributing corporation possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote, and at least 80 percent of the total number of shares of all other classes of stock (except non voting stock which is limited and preferred as to dividends...
Page 253 - Regulations System Automotive Agreement Adjustment Assistance Board Blind-Made Products, Committee on Purchases of Budget, Bureau of Business and Defense Services Administration Business Economics, Office of Canal Zone Regulations Census Bureau Children's Bureau, Social and Rehabilitation Service Civil Aeronautics Board Civil Defense Office, Office of the Secretary of the Army Civil Rights Commission Civil Service Commission International Organizations Employees Loyalty Board...
Page 113 - No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization.
Page v - FR 15131; 1 CFR Part 30), under the authority contained in section 1 1 of the Federal Register Act, as amended (44 USC 1510) . The contents of the Federal Register and the Code of Federal Regulations are by law prima facie evidence of the text of the original documents and are required to be judicially noticed (44 USC 1507, 1510). The preferred citation of the Code is "CFR.
Page 60 - ... possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and the owner of at least 80 percent of the total number of shares of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends...
Page 253 - ... Committee of the Federal Register Advisory Commission on Intergovernmental Relations Agency for International Development Federal Procurement Regulations System Aging, Administration on Agricultural Research Service Agricultural Stabilization and Conservation Service...
Page 22 - For purposes of this section, control means the ownership of stock possessing at least 50 percent of the total combined voting power of all classes of stock entitled to vote, or at least 50 percent of the total value of shares of all classes of stock.

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